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TMI Blog2018 (11) TMI 731X X X X Extracts X X X X X X X X Extracts X X X X ..... permission for remission of Central Excise duty on the finished goods unfit for consumption with the condition to reverse applicable Cenvat credit taken on the input and input services used in the manufacture of the finished goods with interest thereon in terms of CBEC Circular No. 800/33/2004-CX dated 01.10.2004. In compliance of which the Appellant reversed the Cenvat Credit taken on input and input service and paid interest thereon amounting to Rs. 95,328/- vide GAR challan dated 05.01.2015 and Rs. 2,84,733/- vide GAR challan dated 13.10.2015 for respectively under protest. The Appellant thereafter filed two refund claims on 17.10.2016 for the interest paid under protest. The department issued show cause notices to the appellant for rej ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion for payment of interest had been imposed. 4. I have heard learned Counsel for the Appellant and the Learned Authorised Representative for the Revenue and perused the record. The learned Counsel for the Appellant submitted that the impugned order is liable to be set aside solely on the ground that the Commissioner of Central Tax (Appeals) has travelled beyond the show cause notice which is not permissible. He further submitted that the only reason mentioned in the show cause notice as well as in the adjudicating Order for rejecting the refund claim was that considering the clarification issued by the CBEC Circular dated 01.10.2004, the interest was correctly demanded. He further submitted that he filed the appeal before the Commissione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner (Appeals) about the said Circular. Although he recorded the submission of appellant about the said Circular but he has not given any finding on that. Various decisions have been cited by the Appellant which clearly held that a new case cannot be made out at the Appellate level and the department cannot travel beyond the show cause notice and due to this reason the impugned order is set aside and the matter is remitted to the Commissioner (Appeals), Raigad for passing a fresh order after taking into consideration all the contentions raised by the Appellant. Needless to mention that the Commissioner (Appeals) shall provide a reasonable opportunity of hearing to the Appellant. The appeals are therefore allowed by way of remand. (Pronou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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